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NY J84949

May 28, 2003

CLA-2-95:RR:NC:SP:225 J84949


TARIFF NO.: 9503.70.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a toy dress-up set assortment from China.

Dear Ms. Aldinger:

In your letter dated May 14, 2003, you requested a tariff classification ruling.

You have submitted three samples of a “Designer Girls Gift Set” assortment identified as item #932425. “Pink Set” contains 1 pink fabric purse decorated with three pink flowers, 1 plastic purple photo frame, 1 tube of blue lipstick, 2 plastic and metal glitter hair clips, 2 sheets of stickers (hearts, stars, and various geometric shapes), and 4 plastic rings with fake gems. “Purple Set” contains 1 purple fabric purse with feathers, 1 purple plastic flower-shaped ring, 1 container of purple body glitter, 1 keychain attached to a purple plastic shoe decorated with glitter and a flower, 1 keychain attached to purple beads in the shape of a small purse, and 1 keychain attached to a notebook with a snap closure. “Black Animal Print Set” contains 1 plastic purse in a black and white animal print design, 1 plastic ring with a purple heart-shaped gem, 1 container of bluish-green body glitter, 1 black and white animal print plastic wrist band with a hook and loop closure, 1 purple, yellow, and pink fabric heart decorated with purple faux fur and attached to a keychain, 1 notebook with a black and white animal print cover motif and attached to a keychain, and 1 sheet of stickers in geometric shapes of various colors. Each set is packaged in a cardboard “case” that measures approximately 8 inches in height x 2 inches in width x 11 inches in length with a display window and a plastic carrying handle.

The ostentatious design of the sets described above, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are put up as toys in a manner that indicates glamorous lady role-play for very young children.

Your samples are being returned as requested.

The applicable subheading for the “Designer Girls Gift Set” assortment identified as item #932425 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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